Double Taxation Avoidance Agreement (DTAA) in India
Is the same income being taxed in both India and another country? Nainit Savla & Associates provides expert DTAA advisory — helping businesses and NRIs claim reduced withholding rates under India's 90+ tax treaties, obtain Tax Residency Certificates, and file Form 10F to avoid paying tax twice on cross-border income.
Treaty Rate Analysis
Identification of the applicable DTAA and determination of the reduced withholding rate on dividends, interest, royalties, fees for technical services, and capital gains.
TRC & Form 10F Support
Guidance on obtaining Tax Residency Certificate from the foreign tax authority and filing Form 10F on the Indian Income Tax portal — mandatory to claim DTAA reduced rates.
MLI / PPT Analysis
Analysis of how the Multilateral Instrument (MLI) modifies India's existing DTAAs — including Principal Purpose Test (PPT) and Simplified Limitation of Benefits provisions.
DTAA Capital Gains Planning
Treaty-based capital gains planning for NRIs and foreign companies selling Indian assets — analysing source vs. residence country taxing rights and treaty exemptions.
Lower TDS via DTAA
Assistance in applying for a lower TDS certificate under Section 197 using DTAA benefits — submitting treaty-based computations to the Assessing Officer to justify the lower rate.
Foreign Tax Credit (Form 67)
Claiming Foreign Tax Credit in the Indian ITR using Form 67 for taxes paid abroad — ensuring no double taxation burden for Indian residents with foreign income.
DTAA Withholding Rate Comparison
| Income Type | India Domestic Rate | India-USA DTAA | India-UK DTAA |
|---|---|---|---|
| Interest | 20% + cess | 10% or 15% | 15% |
| Royalties | 20% + cess | 10% or 15% | 10% or 15% |
| Fees for Technical Services | 20% + cess | 10% or 15% | 10% or 15% |
| Dividends | 20% + cess | 15% or 25% | 15% |
What is DTAA and How Does it Help?
A Double Taxation Avoidance Agreement (DTAA) is a bilateral treaty between India and another country that determines which country has the primary right to tax specific types of cross-border income. DTAAs provide reduced withholding tax rates on dividends, interest, royalties, and fees for technical services — often far lower than India's domestic rates. To claim DTAA benefits, the non-resident must provide a valid Tax Residency Certificate (TRC) and file Form 10F on the Indian Income Tax portal.
Avoid Double Taxation on Your Cross-Border Income.
Our DTAA specialists identify the right treaty, obtain TRC documentation, and ensure you pay the minimum legally required withholding tax.
Contact Us TodayF.A.Q.
It is the process of identifying and managing risks related to bribery, corruption, and unethical practices in a business.
It helps prevent legal penalties, protects reputation, and ensures ethical business operations.
The Prevention of Corruption Act, 1988 and other regulatory frameworks govern anti-bribery compliance.
Unethical payments, vendor kickbacks, fraud, and lack of internal controls.
By implementing strong policies, conducting due diligence, and monitoring transactions.
It involves evaluating vendors and partners to identify potential compliance and corruption risks.
